The following is a list of assets and claims of a manufacturing business at a particular point in time: Short-term borrowing 22,000 Property 245,000 Inventories of raw materials 18,000 Trade payables 23,000 Plant and equipment 127,000 Loan from Manufacturing Finance Co. (long-term borrowing) 100,000 Inventories of finished goods 28,000 Delivery vans 54,000 Trade receivables 34,000 Required Prepare a statement of financial position in the standard format incorporating these figures